Personal Funds and Payments to Participants

The appropriateness of the compensation amount and the protection of the participants' confidentiality are under the purview of the IRB. Since no University funds are used, there are no tax reporting, cash-handling, or grant allowability considerations.

Prior to Submission of Protocol

1. Determine the amount of incentive you plan to use, keeping in mind that the payment must be proportional to the activity in order to avoid coercion.
2. Describe the type of incentive, the amount, and the method of distribution in your protocol.
3. In your consent form, include the following language:
   "The IRS may consider these payments to be taxable compensation. Recipients of a research participant incentive payment may want to consult with their personal tax advisor for advice regarding the participant's situation. Any participant also has the opportunity to participate in the study without accepting the research incentive payment."
4. If the compensation is for an online, anonymous study and you need to collect contact information (such as email address) to send the payment, also include this language in your consent form:
   "In order to receive compensation, at the end of the survey you will be taken to a separate page to enter your contact information. This information will be kept entirely separate from the survey and your responses. Once the compensation is distributed, we will delete your contact information."

After Protocol Approval by the IRB

1. Be sure to handle distribution of incentives as described in your protocol. No coordination with the RIC is required.
2. Reminder: You must amend your IRB protocol if the incentive amount or the process changes.